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A 95 207 • KG LU A 95 207 AI generated

Tax Assessment Validity for Premium Reduction Eligibility

Case Number A 95 207
Court / Authority
Jurisdiction Switzerland · Canton of Lucerne (CH-LU)
Decision Date
Outcome Dismissed
Open official source Entscheidsuche mirror Machine-readable Markdown (.md)

Legislator summary

AI generated

The administrative court addressed entitlement to premium reductions based on the relevant tax assessments, as stipulated by statute, dismissing an argument for considering debt enforcement or procedural necessity as the determining factor for economic capacity. The court reasoned that the standard for eligibility is tied to the authoritative tax values, and exceptions are only warranted under the specific provisions of the governing statute regarding premium reductions.

Legislator headnote

AI generated

Tax Assessment Validity for Premium Reduction Eligibility: Leitsatz: · § 7 Abs. 2 und 4 PVG. Letzte rechtskräftige Steuerveranlagung; wirtschaftliche Leistungsfähigkeit.

Keywords

AI generated
validity of tax assessment reduction of premiums tax provisions tax debts entitlement condition for benefits administrative enforcement
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A 95 272
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Full text

Rechtsprechung Luzern

Instanz: · Verwaltungsgericht

Abteilung: · Abgaberechtliche Abteilung

Rechtsgebiet: · Prämienverbilligung

Entscheiddatum: · 11.10.1995

Fallnummer: · A 95 207

LGVE: · 1995 II Nr. 11

Leitsatz: · § 7 Abs. 2 und 4 PVG. Letzte rechtskräftige Steuerveranlagung; wirtschaftliche Leistungsfähigkeit.

Rechtskraft: · Diese Entscheidung ist rechtskräftig.

Entscheid: · Die Anspruchsberechtigung knüpft im Regelfall an die massgebenden Steuerwerte an. Daher besteht kein Raum für ein Abstellen auf den betreibungsrechtlichen oder prozessualen Notbedarf, vorbehältlich eines Anwendungsfalles im Sinne von § 7 Abs. 4 PVG.